EXCISE DUTY TABLES

EUROPEAN COMMISSION
DIRECTORATE GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Environment and other indirect taxes
REF 1031
July 2010
• • • • • • • • • • • •
EXCISE DUTY TABLES
Part III – Manufactured Tobacco
• • • • • • • • • • • •
Can be consulted on DG TAXUD new Web site:
http://ec.europa.eu/taxation_customs/index_en.htm#
(Shows the situation as at 1 July 2010)
© European Commission 2010
Reproduction is authorised, provided the source and web address
(http://ec.europa.eu/taxation_customs/index_en.htm#) are acknowledged.
B-1049 Brussels - Belgium - Office: SPA3 5/69A.
Telephone: direct line (+32-2)295.83.70, switchboard 299.11.11.
Internet: maria.makropoulou@ec.europa.eu

July 2010
INTRODUCTORY NOTE
In collaboration with the Member States, the European Commission
has established the “EXCISE DUTY TABLES” showing rates in
force in the Member States of the European Union .
As from 1 January 2007 this publication:
* covers the 27 Member States of the EU;
* has been divided into three different sections:
I Alcoholic Beverages
II Energy products and Electricity
III Manufactured Tobacco.
This publication aims to provide up-to-date information on Member
States main excise duty rates as they apply to typical products. The
information is supplied by the respective Member States. The
Commission cannot be held responsible for its accuracy or
completeness, neither does its publication imply an endorsement by
the Commission of those Member States' legal provisions.
It is intended that Member States will regularly communicate to the
Commission all modifications of the rates covered by this
publication and that revised editions of the tables will be published
twice a year.
To this end, it is vital that all changes to duty structures or rates are
advised by Member States to the Commission as soon as possible so
that they may be incorporated in the tables with the least possible
delay. All details should be sent to Mrs Maria Makropoulou:
e-mail..............Maria.Makropoulou@ec.europa.eu
telephone.........Int-32-2-295.83.70.
This document together with general information about the Taxation and Customs Union
can be found at:
http://ec.europa.eu/taxation_customs/index_en.htm#
For further or more detailed information, please contact directly
the Member States concerned (see list of contact persons at the
end of this document)
2

3
UPDATE SITUATION - EXCISE DUTY TABLES
July 2010
1 July 2010 New start
CZ Cigarettes
DE Cigarettes
ES Cigarettes, Cigars & Cigarillos, Find Cut Smoking tobacco, Other smoking tobaccos, VAT rate
IE Contacts
HU Contacts
NL Cigarettes, Fine Cut Smoking Tobacco, Other smoking tobaccos
PT Cigarettes, Cigars & Cigarillos, Find Cut Smoking tobacco, Other smoking tobaccos, VAT rate
RO Cigarettes, Cigars & Cigarillos, Find Cut Smoking tobacco, Other smoking tobaccos, VAT rate
SK Cigarettes
FI Cigarettes, Cigars & Cigarillos, Find Cut Smoking tobacco, Other smoking tobaccos, VAT rate,
Contacts

July 2010
INDEX
INTRODUCTORY NOTE 2
UPDATE SITUATION 3
EUR exchange rate as of 1 OCTOBER 2009 5
MANUFACTURED TOBACCO 6
Cigarettes 7
Cigarettes – Additional comments 8
Graphs - Cigarettes 9
Cigars and cigarillos 11
Fine cut tobacco 12
Other smoking tobaccos 13
CONTACT POINTS 14
4

EUR Exchange Rates
Value of National Currency in EUR at 1 October 2009*
Member State National Currency Currency value
BG BGN 1,9558
CZ CZK 25,420
DK DKK 7,4449
EE EEK 15,6466
LV LVL 0,7083
LT LTL 3,4528
HU HUF 270,26
PL PLN 4,2450
RO RON 4,2688
SE SEK 10,1890
UK GBP 0,91085
*Rates published in the Official Journal of the European Union - C 237 of 2/10/2009.
The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) – Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 of 8 July
2008 amending Regulation (EC) No 2866/98
The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(=0,585274 CYP to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending
Council Regulation (EC) No 2866/98.
The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending
Council Regulation (EC) No 2866/98.
The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) – Official Journal L195, 15/7/2006, Council Regulation (EC) No 1086/2006
amending Council Regulation (EC) No 2866/98.
5

July 2010
MANUFACTURED TOBACCO
6

“TIRSP”
Retail Selling
Price, all
Taxes
Included
Cigarettes Situation as at 1 July 2010
Specific Excise (1000 pieces)
NatCurr EUR as % of
TIRSP
As % of
Total
taxation
(specific
+ad valorem
+VAT)
Ad Valorem
Excise
(as % of TIRSP
VAT %
(as % of
TIRSP
Ad
Valorem
Excise
+ VAT
(as % of
TIRSP
Total Tax
(incl VAT)
(as % of
TIRSP
Current MPPC
per 1000 cigarettes
Excise
yield
NatCurr EUR (EUR
per 1000
Cigarettes)
Minimum
excise duty
pursuant
to
Article 16 (5)
Dir. 95/59
EUR/1000 cig.
Overall
Minimum
Excise Duty
as % of TIRSP
Specific
+
ad valorem
(excl.VAT)
MS 1 2 3 4 5 6 7 8 9 10 11 12 13
BE 15,9295 6,58% 8,62% 52,41% 17,36% 69,77% 76,34% 242,11 142,81 124,79 58,99%
BG 101,00 51,64 49,03% 55,28% 23,00% 16,67% 39,67% 88,70% 206,00 105,33 75,87 75,67 72,03%
*CZ 1070,00 42,09 33,97% 43,20% 28,00% 16,67% 44,67% 78,64 % 3150,00 123,92 76,79 79,07 61,97%
DK 629,80 84,59 34,04% 45,49% 20,80% 20,00% 40,80% 74,84% 1850,00 248,49 136,28 123,10 54,84%
DE 82,70 33,43% 45,14% 24,66% 15,97% 40,63% 74,06% 247,37 143,70 *143,70 58,09%
EE 525,00 33,55 32,91% 39,85% 33,00% 16,67% 49,67% 82,57% 1595,50 101,97 67,20 64,00 65,91%
EL 13,712 8,57% 10,00% 58,43% 18,70% 77,13% 85,70% 160,00 107,20 80,40 67,00%
*ES 10,20 6,00% 7,67% 57,00% 15,25% 72,25% 78,25% 170,00 107,10 91,30 63,00%
FR 16,8810 6,03% 7,50% 57,97% 16,39% 74,36% 80,39% 280,000 179,20 164,00 64,00%
*IE 183,42 43,16% 54,79% 18,25% 17,36% 35,61% 78,77% 425,00 260,98 61,41%
*IT 6,95 3,76% 5,00% 54,74% 16,67% 71,41% 75,17% 185,00 108,23 108,23 58,50%
CY 20,50 14,54% 20,17% 44,50% 13,04% 57,54% 72,08% 141,00 83,25 83,25 59,04%
*LV 22,50 31,77 29,61% 36,34% 34,50% 17,36% 51,86% 81,46% **76,00 **107,30 68,78 67,77 64,11%
LT 132,00 38,23 34,74% 45,06% 25,00% 17,36% 42,36% 77,09% 380,00 110,06 65,74 59,74%
*LU 16,8914 9,18% 13,10% 47,84% 13,04% 60,88% 70,06% 184,00 104,92 96,52 57,02%
HU 9350,00 34,60 30,63% 38,81% 28,30% 20,00% 48,30% 78,93% 30526,32 112,95 66,56 64,12 58,93%
*MT 22,00 11,00% 14,43% 50,00% 15,25% 65,25% 76,25%, 200,00 122,00 117,00 61,00%
NL 92,17 36,48% 50,00% 20,52% 15,97% 36,49% 72,97% 252,63 144,00 144,00 57,00%
AT 26,69 13,35% 18,28% 43,00% 16,67% 59,67% 73,02% 200,00 112,69 *101,42 56,35%
PL 146,83 34,59 36,94% 42,76% 31,41% 18,03% 49,44% 86,38% 397,50 93,64 64,00 64,00 68,35%
*PT 67,58 38,62% 48,90% 23,00% 17,36% 40,36% 78,97% 175,00 107,83 107,83 61,62%
RO 207,04 48,50 41,83% 50,28% 22,00% 19,35% 41,35% 83,18% 495,00 115,96 74,01 71,04 63,83%
*SI 18,9667 15,17% 20,00% 44,0267% 16,67% 60,69% 75,87% 125,00 74,00 74,00 59,20%
*SK 52,44 43,32% 52,01% 24,00% 15,97% 39,97% 83,29% 121,05 81,49 81,32 67,32%
FI 17,50 7,95% 10,11% 52,00% 18,70% 70,70% 78,65% 220,00 131,90 129,00 59,95%
SE 310,00 30,42 12,40% 17,32% 39,20% 20,00% 59,20% 71,60% 2500,00 245,36 126,61 126,61 51,60%
*UK 119,03 130,68 37,85% 49,32% 24,00% 14,89% 38,89% 76,74% 314,50 345,28 213,55 61,85%
This table has been modified in order to take account of the minimum excise duty on cigarettes provided for by Article 16(5) of Council Directive 95/59/EC.
BE: as of 1 st February 2010
CZ as of 1 st July 2010
DE: *) Dynamic total tax for TIRSP below the MPPC: 17,586 Cent per piece less the VAT of the taxed cigarette, maximum rate 14,370 cent per piece.
*EL as of 3 May 2010.
*ES: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
IE: as of 14 January 2010.
IT: Figures modified as of 1/10/2008. New MPPC rate (EUR 180,00)
AT: *) minimum 90 % of total excise duty burden on MPPC, at least 83,00 €/1.000 pieces
PT Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
RO: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*SI: Figures modified as of 1/4/2010.
FI: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*UK: New Budget 2010 as of 24 March 2010.
7

Cigarettes – Additional comments
Situation as at 1 July 2010
CZ
New MPPC rate CZK 3150 (EUR 123,92) per 1000 cigarettes.
EE New MPPC rate EEK 1609 (EUR 102,83) per 1000 cigarettes
*ES: New MPPC rate as of 1/6/2010 EUR 170,00 per 1000 cigarettes
LU Figures modified as of 1/02/2010
LV:
* Although Latvia is allowed to postpone until 31/12/2009 the application of a minimum excise duty rates on cigarettes, at 1 st January 2009 Latvia reaches the EU minimum
level.
** The most popular price of cigarettes in period 01/01/2009 – 30/11/2009
MT:
PT:
In Malta the excise tax structure is 50% of the retail price + EUR 22,00 per 1000 cigarettes but not less than EUR 117,00 per 1000 cigarettes.
Portugal may apply a reduced rate of up to 50% less than the overall minimum rate to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale
manufacturers each of whose annual production does not exceed 500 tonnes (Art. 3.2 of Dir. 92/79/EEC).
SK New MPPC rate EUR 121,05 per 1000 cigarettes.
UK: New MPPC rate £ 314,50 (EUR 345,28) per 1000 cigarettes as of 24/03/2010.
8

% of Retail Selling
Price
100
90
80
70
60
50
40
30
20
Cigarettes
Overall Minimum Excise Duty
Situation as at 1 July 2010
10
0
BE
BGCZDKDEEEELESFRIEITCYLVLTLUHUMTNLATPLPTRO
SISKFISEUK
Member states
Specific Excise
Ad Valorem Excise
9

values in EUR at 1/10/2009
300
Cigarettes
Excise Yield
Situation as at 1 July 2010
250
200
150
100
50
0
BE BG CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
Member states
10

“TIRSP“
Retail Selling
Price, all
Taxes Included
Cigars and Cigarillos
Specific Excise
Ad
Valorem
Excise
VAT %
Ad Valorem
Excise
+ VAT
Situation as at 1 July 2010
Minimum duty
(Article 3.1
Dir. 92/80)
MS
NatCurr EUR (as % of (as % of (as % of
TIRSP TIRSP TIRSP
EUR/kg or 1000 cig.
BE 0 10,00% 17,36% 27,36% 61,60
BG 270,00 138,05 16,67% 16,67%
CZ 1150,00 45,24 0% 16,67% 16,67%
DK 198,00 26,54 10,00% 20,00% 30,00%
DE 14,00 1,47% 15,97% 17,44%
EE 2500,00 159,78 N/A 16,67% 16,67%
EL 0 34,00% 18,70% 52,70%
*ES 0 14,50% 15,25% 29,75%
FR 0 27,57% 16,39% 43,96% 89,00
IE 261,066 0,00% 17,36% 17,36%
IT 0 23,00% 16,67% 39,67%
CY 68,34 0% 15,00% N/A
LV 11,00 15,53 N/A 17,36% N/A
LT 38,00 11,01 17,36% 17,36%
*LU 10,00% 13,04% 23,04%
HU 28,50% 20,00% 48,50%
MT 16,25 15,25% 15,25%
NL 0 5,00% 15,97% 20,97%
AT 0 13,00% 16,67% 29,67% 32,70
PL 235,00 55,36 0% 18,03% 18,03%
PT 0 12,35% 17,36% 29,71%
RO 273,20 64,00 0% 19,35% 19,35%
SI 0 5,00% 16,67% 21,67%
SK 69,70 15,97% 15,97%
FI 0 25,00% 18,70% 43,70%
SE 1120,00* 109,92 0% 20,00% 20,00%
UK 180,28 197,93 0% 14,89% 14,89%
This table has been modified in order to take account of the minimum amount of excise duty on manufactured tobacco other than cigarettes provided for by Article 3(1) of Council Directive 92/80 EEC.
Specific excise/per 1000 items: CZ, DK, DE, LV, MT, PL, SK, SE, BG, RO.
Specific excise/per kg: CY, LT.
SK: Only the specific excise is set per 1000 items.
Minimum duty/per 1000 items: CZ, BE
BE: as of 1 st February 2010
*EL as of 3 May 2010.
*ES: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*LU: as of 01/01/2009
PT Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
RO: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
FI: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*UK: New Budget 2010 as of 24 March 2010.
11

“TIRSP“
Retail Selling
Price, all
Taxes Included
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)
Specific Excise
Ad
Valorem
Excise
NatCurr EUR (as % of
TIRSP
VAT %
(as % of
TIRSP
Ad Valorem
Excise
+ VAT
(as % of
TIRSP
Situation as at 1 July 2010
Minimum duty
(Article 3.1
Dir. 92/80)
EUR/kg
MS
BE 7,9610 31,50% 17,36% 48,86% 41,39
BG 100,00 51,13 16,67% 16,67%
*CZ 1340,00 52,71 0% 16,67% 16,67%
DK 572,50 76,90 0% 20,00% 20,00%
DE 34,06 18,57% 15,97% 34,54% 53,28
EE 501,00 32,02 N/A 16,67% 16,67%
EL 0 69,00% 18,70% 87,70%
*ES 6,00 41,50% 15,25% 56,75% 50,00
FR 0 58,57% 16,39% 74,96% 97,00
IE 220,301 0% 17,36% 17,36%
*IT 0 56,00% 16,67% 72,67%
CY 34,17 0% 15,00% N/A
LV 23,00 32,47 N/A 17,36% N/A
LT 111,00 32,15 17,36% 17,36%
*LU 4,00 31,50% 13,04% 44,54% 38,89
HU 52,00% 20,00% 72,00% 26,94
MT 72,50 15,25% 15,25%
NL 39,48 16,33% 15,97% 32,30% 59,44
AT 0 47,00% 16,67% 63,67%
PL 95,00 22,38 31,41% 18,03% 49,44%
PT 0 49,77% 17,36% 67,13%
RO 345,77 81,00 0% 19,35% 19,35%
SI 35,00 0% 16,67% 16,67%
SK 64,06 15,97% 15,97%
FI 8,50 52,00% 18,70% 70,70% 60,00
SE 1560,00 153,11 0% 20,00% 20,00%
UK 129,59 142,27 0% 14,89% 14,89%
This table has been modified in order to take account of the minimum amount of excise duty on manufactured tobacco other than cigarettes provided for by Article 3(1) of Council Directive 92/80 EEC.
BE: as of 1 st February 2010
*CZ as of 1 st February 2010
*EL as of 3 May 2010.
*ES: Figures modified as of 1/7/2010 - VAT rate valid as of 1 st July 2010.
*IT: Figures include pipe tobacco
*LU: as of 1/2/2010
PT Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
RO: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
SK: Only the specific excise is set per kg.
FI: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*UK: New Budget 2010 as of 24 March 2010.
12

Other smoking tobaccos
“TIRSP“
Retail Selling
Price, all
Taxes Included
Specific Excise
Ad
Valorem
Excise
NatCurr EUR (as % of
TIRSP
VAT %
(as % of
TIRSP
Ad Valorem
Excise
+ VAT
(as % of
TIRSP
Situation as at 1 July 2010
Minimum duty
(Article 3.1
Dir. 92/80)
EUR/kg
MS
BE 7,9610 31,50% 17,36% 48,86% 41,39
BG 100,00 51,13 16,67% 16,67%
*CZ 1340,00 52,71 0% 16,67% 16,67%
DK 522,50 70,18 0% 20,00% 20,00%
DE 15,66 13,13% 15,97% 29,10%
EE 501,00 32,02 N/A 16,67% 16,67%
EL 0 69,00% 18,70% 87,70%
*ES 0 26,00% 15,25% 41,25%
FR 0 52,42% 16,39% 68,81% 60,00
IE 181,117 0% 17,36% 17,36%
*IT 0 24,78% 16,67% 41,45%
CY 34,17 0% 15,00% N/A
LV 23,00 32,47 N/A 17,36% N/A
LT 111,00 32,15 17,36% 17,36%
*LU 4,00 31,50% 13,04% 44,54% 38,89
HU 32,50% 20,00% 52,50% 26,94
MT 72,50 15,25% 15,25%
NL 39,48 16,33% 15,97% 32,30% 59,44
AT 0 34,00% 16,67% 50,67%
PL 95,00 22,38 31,41% 18,03% 49,44%
PT 0 41,78% 17,36% 59,14%
RO 345,77 81,00 0% 19,35% 19,35%
SI 22,00 0% 16,67% 16,67%
SK 64,06 15,97% 15,97%
FI 8,50 48,00% 18,70% 66,70%
SE 1560,00 153,11 0,00% 20,00% 20,00%
UK 79,26 87,02 0,00% 14,89% 14,89%
This table has been modified in order to take account of the minimum amount of excise duty on manufactured tobacco other than cigarettes provided for by Article 3 (1) of Council Directive 92/80 EEC.
BE: as of 1 st February 2010
*CZ as of 1 st February 2010
*EL as of 3 May 2010.
*ES: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*IT Figures refer to snuff and chewing tobaccos
*LU: as of 1/2/2010.
PT Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
RO: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
SK: Only the specific excise is set per kg
FI: Figures modified as of 1/7/2010. - VAT rate valid as of 1 st July 2010.
*UK: New Budget 2010 as of 24 March 2010.
13

CONTACT POINTS FOR EXCISE DUTY TABLES ON ALCOHOL BEVERAGES, ENERGY PRODUCTS AND ELECTRICITY and MANUFACTURED
TOBACCO IN THE 27 MEMBER STATES
STATE ADMINISTRATION CONTACT TELEPHONE N o FAX N o E-MAIL
BE
BG
CZ
Administration des douanes et accises
Service Procédures accisiennes
Ministry of Finance
Tax Policy Directorate
Ministry of Finance
Excise Duty Legislation
Administration centrale - Service Procédures accisiennes +32.2.576.31.35
+32.2.576.31.12
+32.2.579.51.29
+32.2.579.51.29
Mrs Venetka TODOROVA (Alcohol, Tobacco, Energy) +359 2 9859 2866 +359 2 9859 2852 v.todorova@minfin.bg
Ms Marie HRDINOVÁ (Alcohol, Tobacco, Energy)
Mr Vítězslav PÍŠA ( Energy)
+ 420 2 5704 2575
+ 420 2 5704 2639
+ 420 2 5704 3048
+ 420 2 5704 3048
proceduresaccisiennes.douane@minfin.fed.be
marie.hrdinova@mfcr.cz
vitezslav.pisa@mfcr.cz
DK Ministry of Taxation Department of indirect taxes +45 33923392 +45 33149105 pafgft@skm.dk
DE
EE
EL
ES
FR
Bundesministerium der Finanzen
Referat III B 6 / III B 7
Ministry of Finance
Customs & Excise Policy Department
Ministry of Finance
Directorate General of Customs and Excise
Excise Duties Direction
Ministerio de Economía y Hacienda.
Dirección General de Tributos.
Subdirección General de Impuestos Especiales
y Tributos sobre Comercio Exterior
Direction générale des douanes et droits
indirects
Mr. Benjamin HESS (Alcohol, Tobacco)
Ms Eliane MEHNER (Energy)
Ms Heidi VESSEL (Alcohol, Tobacco)
Mr. Lauri LELUMEES (Energy)
Mrs Maria SYLLA (Alcohol)
Ms Maria PROGOULAKI (Energy)
Mrs Chrysa DABAKAKI (Tobacco)
Ministerio de Economía y Hacienda.
Dirección General de Tributos.
Subdirección General de Impuestos Especiales
y Tributos sobre Comercio Exterior
Mme Carin AGOSTINI-VILLEMOT (Alcohol)
Mlle Elisabeth FOYARD (Alcohol)
Mlle Christelle SABIRON (Tobacco)
Mme Marie-Françoise RUBLER (Tobacco)
M. Lionel JANECZEK (Energy)
+49 228 682 40 41
+49 228 682 48 03
+ 372 611 3651
+ 372 611 3059
+30.210.32 45 443
+30.210.32 44 175
+30.210.33 10 948
+49 228 682 22 79
+49 228 682 22 79
+ 372 696 6810
+ 372 696 6810
Benjamin.Hess@bmf.bund.de
Eliane.Mehner@bmf.bund.de
Heidi.vessel@fin.ee
Lauri.Lelumees@fin.ee
+30.210.32 45 460 finexcis@otenet.gr
+34 91 595.82.43/44 +34.91 595.85.58 especiales.tce@tributos.meh.es
+33 1 57 53 40 39
+33 1 57 53 48 40
+33 1 57 53 40 35
+33 1 57 53 41 35
+33 1 57 53 45 82
+33 1 57 53 42 88
+33 1 57 53 42 88
+33 1 57 53 42 88
+33 1 57 53 42 88
+33 1 57 53 40 70
carin.agostini-villemot@douane.finances.gouv.fr
elisabeth.foyard@douane.finances.gouv.fr
christelle.sabiron@douane.finances.gouv.fr
marie-francoise.rubler@douane.finances.gouv.fr
lionel.janeczek@douane.finances.gouv.fr
IE
Office of the Revenue Commissioners
Indirect Taxes Division
Excise Branch
Ms Eadaoin O'DONOVAN (Alcohol)
Ms. Margaret KEENAN (Tobacco)
Mr. Bill McENROE (Energy)
+353 1 674 81 32
+353 1 674 80 51
+353 1 674 86 41
+353 1 6793814
+353 1 6793814
+353 1 6793814
eodonova@revenue.ie
makeenan@revenue.ie
wmcenroe@revenue.ie
IT
Agenzia delle Dogane
Amministrazione Autonoma Monopoli di
Stato
Mrs. Paola APOLLONI (Alcohol, Energy)*
Mr. Stefano BRUNO (Alcohol, Energy)*
Mrs. Concetta DI PIETRO (Tobacco)*
+39.06 5024 2035
+39.06.5024.5087
+39 06 5857.2828
+39 06 5024 2222
+39.06.50957308
+39 06 5857.2829
paola.apolloni@agenziadogane.it *
Stefano.bruno@agenziadogane.it *
Concetta.dipietro@aams.it *
www.agenziadogane.it (Alcohol, Energy)
“Telematic office for public relations”
*contacts only for Commission and delegates
14

STATE ADMINISTRATION CONTACT TELEPHONE N o FAX N o E-MAIL
CY
LV
Ministry of Finance
Dept. of Customs & Excise
Ministry of Finance
Tax Policy Department
Mr. Adonis CHRISTOFI (Energy)
Mrs. Maria CHRISTOFI (Alcohol, Tobacco)
Ms. Gunta PUŽULE (Alcohol, Tobacco, Energy)
Ms. Jana SALMIŅA (Alcohol, Tobacco, Energy)
+357 22601875
+357 22601743
+37 1 6709 55 21
+37 1 6709 55 17
+357 22302031
+357 22302031
+37 1 6709 54 97
+37 1 6709 54 97
achristofi@customs.mof.gov.cy
mchristofi@customs.mof.gov.cy
Gunta.Puzule@fm.gov.lv
Jana.Salmina@fm.gov.lv
LT Ministry of Finance of Lithuania Mr. Žygintas GREKAS + 370 5 2199307 +370 5 2390102 z.grekas@finmin.lt
LU Direction des douanes et accises Mrs Marie-Paule NIEDERWEIS (Alcohol,Tobacco, Energy) +352 290 191 228 +352 48 49 47 marie-paule.niederweis@do.etat.lu
HU Ministry For National Economy Mrs. Zsuzsanna GÖRÖZDI (Alcohol, Tobacco, Energy) +36 1 795 1524 +36 1 795 0316 Zsuzsanna.Gorozdi@ngm.gov.hu
jovedeki@ngm.gov.hu
MT Customs Division Mr. Martin SPITERI (Alcohol, Tobacco, Energy Products)
Mr. Antoine Scalpello (Alcohol, Tobacco, Energy Products)
NL
Ministerie van Financiën
Directie Douane en Verbruiksbelastingen
+356 25 685 227
+356 25 685 227
+356 25 685 118
+356 25 685 118
martin.a.spiteri@gov.mt
antoine.scalpello@gov.mt
Mr. Hans van Herwijnen (Alcohol, Tobacco, Energy) +31 70 342 8245 +31 70 342 7938 J.Herwijnen@minfin.nl
AT Bundesministerium für Finanzen Mr. Helmut SCHAMP (Alcohol, Tobacco, Energy) +43 1 51433 504246 Helmut.schamp@bmf.gv.at
Post.iv-9@bmf.gv.at
PL
PT
RO
Ministry of Finance
Excise Duty and Ecological Tax Department
Direcção Geral das Alfândegas e dos Impostos
Especiais sobre o Consumo (DGAIEC)
Ministry of Public Finance
Excise Duty Legislation Directorate
Ms Aldona KAMOLA(Alcohol, Tobacco, Energy) +48 22 694 56 18 +48 22 694 45 16 Aldona.Kamola@mf.gov.pl
Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy) +351 218 813 714 +351 218 813 982 jfpinheiro@dgaiec.min-financas.pt
Mr. Ciprian MOISEI (Alcohol)
Mrs. Mihaela MILEA (Tobacco, Energy)
Mrs. Ionela BĂLESCU (Tobacco, Energy)
+40.21.226.14.37 +40.21.317.15.45 ciprian.moisei@mfinante.gov.ro
mihaela.d.milea@mfinante.gov.ro
ionela.balescu@mfinante.gov.ro
SI Ministry of Finance Mr. Rok JESIH (Alcohol, Tobacco, Energy) +386 1 369 64 08 +386 1 369 67 19 rok.jesih@mf-rs.si
SK Ministry of Finance Mrs. Janka Bučanová Ingeliová (Alcohol, Tobacco, Energy) +421 2 59583492 +421 2 59583454 jana.ingeliova@mfsr.sk
FI Ministry of Finance Mr. Veli AUVINEN (Alcohol, Tobacco, Energy) +358 9 160 32 501 +358 9 160 34 748 votilastot@vm.fi
SE Ministry of Finance Ms Anna STÅLNACKE (Alcohol, Tobacco)
Mr. .Mats-Olof Hansson (Energy)
UK H.M. Revenue & Customs National Advice Service or
www.hmrc.gsi.gov.uk ‘contact us’
+46 8 405 38 25
+46 8 405 29 77
+46 8 20 28 51
+46 8 20 28 51
anna.stalnacke@finance.ministry.se
mats-olof.hansson@finance.ministry.se
+44 845 010 9000 www.hmrc.gsi.gov.uk
15

EUROPEAN COMMISSION
DIRECTORATE GENERAL
TAXATION AND CUSTOMS UNION
TAX POLICY
Excise duties and transport, environment and energy taxes
REF 1.029
July 2009
• • • • • • • • • • • •
EXCISE DUTY TABLES
(Tax receipts – Manufactured Tobacco)
• • • • • • • • • • • •
Can be consulted on DG TAXUD new Web site:
http://ec.europa.eu/taxation_customs/index_en.htm#
The information is supplied by the respective Member States. The
Commission cannot be held responsible for its accuracy or
completeness, neither does its publication imply an endorsement by
the Commission of those Member States' legal provisions.
© European Commission, 2009
Reproduction is authorised, provided the source and web address
(http://ec.europa.eu/taxation_customs/index_en.htm#) are acknowledged.

REVENUES FROM TAXES ON CONSUMPTION

EUR Exchange Rates
Value of National Currencies in EUR 1 January 2005 – 1 January 2006 – 1 January 2007 – 1 January 2008 – 1 January 2009
Member State National Currency EUR EUR EUR EUR EUR
2005 2006 2007 2008 2009
BE EUR
BG BGN ---------- ---------- 1,9558* 1,9558* 1,9558*
CZ CZK 30,361* 29,030* 27,525* 26,364* 26,825*
DK DKK 7,4371* 7,4601* 7,4566* 7,4552* 7,4499*
DE EUR
EE EEK 15,6466* 15,6466* 15,6466* 15,6466* 15,6466*
EL EUR
ES EUR
FR EUR
IE EUR
IT EUR
CY CYP 0,5800* 0,5735* 0,5782*
CY EUR ---------- ---------- ----------
LV LVL 0,6964* 0,6962* 0,6984* 0,6988* 0,7083*
LT LTL 3,4528* 3,4528* 3,4528* 3,4528* 3,4528*
LU EUR
HU HUF 245,58* 252,69* 251,44* 253,22* 265,48*
MT MTL 0,4343* 0,4293* 0,4293*
MT EUR ---------- ---------- ----------
NL EUR
AT EUR
PL PLN 4,0774* 3,8665* 3,8287* 3,6013* 4,1638*
PT EUR
RO RON ---------- ---------- 3,3829* 3,583* 4,035*
SI SIT 239,78* 239,50*
SI EUR ---------- ----------
SK SKK 38,655* 37,865* 34,383* 33,586*
SK EUR ---------- ---------- ---------- ----------
FI EUR
SE SEK 8,9758* 9,3977* 9,0245* 9,4257* 10,8425*
UK GBP 0,70725* 0,68650* 0,67350* 0,7413* 0,961*
* Thirteen national currencies (CZK, DKK, EEK, CYP, LVL, LTL, HUF, MTL, PLN, SIT, SKK, SEK and GBP) not irrevocably fixed. Rates published in the Official Journals of the European Union – C1 of 4/1/2005, C1 of
4/1/2006).
* Fourteen national currencies (BGN, CZK, DKK, EEK, CYP, LVL, LTL, HUF, MTL, PLN, RON, SKK, SEK and GBP) not irrevocably fixed. Rates published in the Official Journal of the European Union – C1 of
4/1/2007).
* Twelve national currencies (BGN, CZK, DKK, EEK, LVL, LTL, HUF, PLN, RON, SKK, SEK and GBP) not irrevocably fixed. Rates published in the Official Journal of the European Union – C1 of 4/1/2008).
* Eleven national currencies (BGN, CZK, DKK, EEK, LVL, LTL, HUF, PLN, RON, SKK and GBP) not irrevocably fixed. Rates published in the Official Journal of the European Union – C1 of 6/1/2009).
The Greek “DRA” irrevocably fixed as of 1 January 2001 (Official Journal L167, 7/7/2000, Council Regulation (EC) No 1478/2000).
The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(=0,585274 CYP to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending Council Regulation (EC) No 2866/98.
The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending Council Regulation (EC) No 2866/98.
The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) – Official Journal L195, 15/7/2006, Council Regulation (EC) No 1086/2006 amending Council Regulation (EC) No 2866/98.
The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) – Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 amending Council Regulation (EC) No 2866/98.
The remaining 11 national currencies were irrevocably fixed as of 1 January 1999 (Official Journal L359/98, 31/12/1998, Council Regulation (EC) 2866/98).

MANUFACTURED TOBACCO

REVENUE FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES) OTHER THAN VAT
Manufactured tobacco
(in millions)
I II III IV
MS Year
BE
BG
CZ
DK
DE
EE
EL
NatCurr
Cigarettes Cigars Cigarillos Other smoking tobaccos
NatCurr EUR NatCurr EUR NatCurr EUR NatCurr EUR
2005 EUR -------- 1425,20 -------- 6,90 -------- ------- -------- 224,88
2006 EUR -------- 1459,03 -------- 7,32 *Cigars -------- 260,83
2007 EUR -------- 1559,46 -------- 14,19 *Cigars -------- 246,50
2008 EUR -------- 1532,01 -------- 14,04 *Cigars -------- 210,01
2007 BGN 1344,40 687,39 2,40 1,23 *Cigars *Cigars
2008 BGN 1711,86 875,26 3,18 1,62 *Cigars *Cigars
2005 CZK 25108,61 827,00 34,92 1,15 *Cigars 284,38 9,36
2006 CZK 31854,94 1097,31 42,00 1,45 *Cigars 344,60 11,87
2007 CZK 45881,80 1666,91 48,84 1,77 *Cigars 1066,96 38,76
2008 CZK 37189,18 1410,61 63,61 2,41 *Cigars 253,75 9,62
2005 DKK 6655,04 894,84 54,27 7,30 *Cigars 482,78 64,92
2006 DKK 6850,71 918,31 49,42 6,62 *Cigars 470,58 63,08
2007 DKK 6814,65 913,91 43,93 5,89 *Cigars 388,11 52,05
2008 DKK 6799,50 912,05 40,71 5,46 *Cigars 366,11 49,11
2005 EUR -------- 12386,93 -------- 64,71 *Cigars -------- 1795,48
2006 EUR -------- 12973,75 -------- 83,08 *Cigars -------- 1317,70
2007 EUR -------- 12861,91 -------- 111,04 *Cigars -------- 1274,68
2008 EUR -------- 12260,58 -------- 85,55 *Cigars -------- 1166,92
2005 EEK 1096,00 70,05 95,00** 6,07** 4,00 0,25
2006 EEK 1191,00 76,12 11,00 0,70 *Cigars 5,00 0,32
2007 EEK 1507,00 96,31 12,00 0,77 *Cigars 6,00 0,38
2008 EEK 1500,00 95,87 0,60 0,04 11,6 0,74 8,30 0,53
2005 EUR -------- 2257,08 *Cigarettes *Cigarettes *Cigarettes
2006 EUR -------- 2415,46 *Cigarettes *Cigarettes *Cigarettes
2007 EUR -------- 2581,29 *Cigarettes *Cigarettes *Cigarettes
2008 EUR -------- 2516,18 *Cigarettes *Cigarettes *Cigarettes
(*) = Figure included in...
DE:
EE:
Column IV: “Other smoking tobaccos” includes two categories of tobacco: Fine cut tobacco and Pipe tobacco
**in 2005 the revenue of cigars and cigarillos was altogether 95 million EEK (6,07 million EUR).
5

...Revenues – Manufactured tobacco...
(in millions)
MS Year
ES
FR
IE
IT
CY
LV
LT
NatCurr
I II III IV
Cigarettes Cigars Cigarillos Other smoking tobaccos
NatCurr EUR NatCurr EUR NatCurr EUR NatCurr EUR
2005 EUR -------- 6150,76 ---------- 42,88 *Cigars ---------- 76,68
2006 EUR -------- 6414,59 ---------- 40,41 *Cigars ---------- 72,06
2007 EUR -------- 7169,73 -------- 44,56 *Cigars -------- 92,62
2008 EUR -------- 7429,88 ---------- 44,29 *Cigars ---------- 111,71
2005 EUR -------- 9851,00 *Cigarettes *Cigarettes *Cigarettes
2006 EUR -------- 9437,00 *Cigarettes *Cigarettes *Cigarettes
2007 EUR -------- 9380,00 *Cigarettes *Cigarettes *Cigarettes
2008 EUR -------- 9550,43 *Cigarettes *Cigarettes *Cigarettes
2005 EUR -------- 1067,05 -------- 8,00 *Cigars -------- 4,50
2006 EUR -------- 1089,44 -------- 9,29 *Cigars -------- 4,61
2007 EUR -------- 1177,48 -------- 9,90 *Cigars -------- 4,70
2008 EUR -------- 1132,00 -------- 10,00 *Cigars -------- 4,00
2005 EUR -------- 8912,00 -------- 32,00 -------- 10,00 -------- 44,00
2006 EUR -------- 9623,98 -------- 34,28 -------- 11,54 -------- 53,50
2007 EUR -------- 9938,32 -------- 37,35 -------- 12,24 -------- 64,02
2008 EUR -------- 10256,87 -------- 38,09 -------- 12,85 -------- 80,18
2005 CYP 76,04 131,10 1,43 2,47 *Cigars 0,58 1,00
2006 CYP 100,39 175,04 1,61 2,81 *Cigars 4,18 7,29
2007 CYP 104,30 180,39 1,53 2,65 *Cigars 4,59 7,94
2008 EUR -------- 191,42 -------- 2,66 *Cigars -------- 8,20
2005 LVL 43,13 61,95 0,05 0,07 *Cigars 0,21 0,30
2006 LVL 56,89 81,72 0,06 0,09 *Cigars 0,55 0,79
2007 LVL 73,83 105,71 0,08 0,11 *Cigars **0,33 0,47
2008 LVL 143,10 204,78 0,08 0,11 *Cigars **0,40 0,57
2005 LTL 257,00 74,43 0,20 0,06 *Cigars 1,20 0,35
2006 LTL 350,96 101,64 0,24 0,07 *Cigars 1,47 0,43
2007 LTL 405,52 117,45 0,30 0,09 *Cigars 1,65 0,48
2008 LTL 682,09 197,55 0,30 0,09 *Cigars 1,85 0,54
(*) = Figure included in...
IE :
LV:
Column I «Cigarettes» = includes Fine cut smoking tobacco (intended for the rolling of cigarettes).
(**) included fine-cut smoking tobacco intended for the rolling of cigarettes
6

...Revenues – Manufactured tobacco...
(in millions)
I II III IV
MS Year
LU
HU
MT
NL
AT
PL
PT
NatCurr
Cigarettes Cigars Cigarillos Other smoking tobaccos
NatCurr EUR NatCurr EUR NatCurr EUR NatCurr EUR
2005 EUR -------- 372,42 -------- 1,11 *Cigars -------- 65,12
2006 EUR -------- 414,30 -------- 0,827 *Cigars -------- 63,60
2007 EUR -------- 415,03 -------- 1,070 *Cigars -------- 84,43
2008 EUR -------- 439,12 -------- 1,080 *Cigars -------- 77,21
2005 HUF 165927,00 675,65 355,00 1,45 323,00 1,32 6957 28,33
2006 HUF 209674,00 829,77 404,00 1,60 437,00 1,73 6468,00 25,60
2007 HUF 240573,00 956,78 330,00 1,31 689,00 2,74 12833,00 51,04
2008 HUF 253400,00 1000,71 333,00 1,32 587,00 2,32 17820,00 70,37
2005 MTL 26,160 60,234 * * 0,934 2,151
2006 MTL 26,899 62,658 * * 0,799 1,861
2007 MTL 24,358 56,739 * * 0,828 1,929
2008 EUR -------- 60,382 -------- * -------- * -------- 1,730
2005 EUR -------- 1409,38 -------- 7,79 *Cigars -------- 449,44
2006 EUR -------- 1681,10 -------- 8,18 *Cigars -------- 485,72
2007 EUR -------- 1709,77 -------- 7,48 *Cigars -------- 485,66
2008 EUR -------- 1771,62 -------- 7,21 *Cigars -------- 498,99
2005 EUR -------- 1339,70 *Cigarettes *Cigarettes *Cigarettes
2006 EUR -------- 1408,50 *Cigarettes *Cigarettes *Cigarettes
2007 EUR -------- 1446,16 *Cigarettes *Cigarettes *Cigarettes
2008 EUR -------- 1424,49 *Cigarettes *Cigarettes *Cigarettes
2005 PLN 9819,73 2408,33 *Cigarettes *Cigarettes *Cigarettes
2006 PLN 11247,98 2909,09 *Cigarettes *Cigarettes *Cigarettes
2007 PLN 13483,03 3521,57 *Cigarettes *Cigarettes *Cigarettes
2008 PLN 13460,10 3737,57 *Cigarettes *Cigarettes *Cigarettes
2005 EUR -------- 1309,78 -------- 3,05 *Cigars -------- 9,84
2006 EUR -------- 1410,48 -------- 3,08 *Cigars -------- 13,38
2007 EUR -------- 1209,19 -------- 3,30 *Cigars -------- 12,17
2008 EUR -------- 1276,06 -------- 3,10 *Cigars -------- 16,72
(*) = Figure included in...
*MT:
Column II (Cigars) and Column III (Cigarillos) are both included in Column IV
7

...Revenues – Manufactured tobacco...
(in millions)
I II III IV
MS Year
RO
SI
SK
FI
SE
UK
NatCurr
Cigarettes Cigars Cigarillos Other smoking tobaccos
NatCurr EUR NatCurr EUR NatCurr EUR NatCurr EUR
2007 RON 3107,81 918,69 *Cigarettes *Cigarettes *Cigarettes
2008 RON 3873,92 1081,19 *Cigarettes *Cigarettes *Cigarettes
2005 SIT 59187,01 247,04 32,99 0,14 *Cigars 153,66 0,64
2006 SIT 69482,82 290,12 34,87 0,15 *Cigars 175,78 0,73
2007 EUR -------- 299,58 -------- 0,16 *Cigars -------- 0,85
2008 EUR -------- 341,75 -------- 0,16 *Cigars -------- 0,90
2005 SKK 11194,195 289,592 *Cigarettes *Cigarettes *Cigarettes
2006 SKK 11432,345 301,923 *Cigarettes *Cigarettes *Cigarettes
2007 SKK 23580,000 685,804 *Cigarettes *Cigarettes *Cigarettes
2008 SKK 13048,36 388,50 *Cigarettes *Cigarettes *Cigarettes
2005 EUR -------- 544,16 -------- 10,21 *Cigars -------- 46,14
2006 EUR -------- 562,80 -------- 10,92 *Cigars -------- 43,79
2007 EUR -------- 563,46 -------- 11,30 *Cigars -------- 41,88
2008 EUR -------- 570,08 -------- 11,75 *Cigars -------- 40,45
2005 SEK 6560,89 730,95 26,22 2,92 *Cigars 608,40 67,78
2006 SEK 6969,31 741,60 27,72 2,95 *Cigars 615,84 65,53
2007 SEK 7434,08 823,77 48,38 5,36 *Cigars 659,44 73,07
2008 SEK 7534,35 799,34 48,64 5,16 *Cigars 390,43 41,42
2005 GBP 7597,00 10741,60 114,00 161,19 *Cigars 372,00 525,98
2006 GBP 7504,00 10930,81 104,00 151,49 *Cigars 401,00 584,12
2007 GBP 7508,00 11147,74 97,00 151,49 *Cigars 440,00 653,30
2008 GBP 7585,00 10232,02 86,00 116,01 *Cigars 500,00 674,49
(*) = Figure included in...
RO
SI:
UK:
(*) included in Column I
(*) included in Column II
Column IV: “Other smoking tobaccos” includes two categories of tobacco: tobacco : Handrolling and Pipe tobacco.
2005 : Handrolling: = 339 GBP (479,32 EUR) and Pipe tobacco : = 33 GBP (46,66 EUR)
2006 : Handrolling: = 372 GBP (541,88 EUR) and Pipe tobacco : = 29 GBP (42,24 EUR)
2007 : Handrolling: = 412 GBP (611,73 EUR) and Pipe tobacco : =28 GBP (41,57 EUR)
2008 : Handrolling: = 473 GBR(638,07 EUR) and Pipe tobacco : = 27 GBP (36,42 EUR)
B-1049 Brussels – Belgium – Office: MO59 4/15.
Telephone: direct line (+32-2)295.83.70, switchboard 299.11.11.
e-mail : maria.makropoulou@ec.europa.eu
8